If you are a self-employed person or freelancer, you already know that the path to financial independence comes with a serious dose of fiscal responsibility. The tax regime for self-employed activities works differently from that of employees or companies (SRL), and knowing these differences can directly influence your income and development plans.
For 2025, the tax rules remain largely the same, but with some updated thresholds. Let’s briefly and clearly explain what the tax system entails for self-employed persons and freelancers and how you can better manage your taxes and contributions.
Real system or income norm – which one is right for you?
The first step is to choose the right tax regime. In Romania, PFAs can opt between the real system and the income norm – two different ways of calculating taxes.
The real system is the right option if you have consistent expenses (equipment, rent, professional services, etc.) or if your income can vary from one year to another.
The tax is calculated on the real net income, which is:
Income received – Deductible expenses = Net income
Then, the following applies to the net income: 10% income tax, 25% CAS (pension), 10% CASS (health).
The advantage? If you have a weaker year or come out on zero, the tax is automatically reduced. The disadvantage is that you have to keep detailed accounting records, usually with the help of an accountant or management software.
The income norm is suitable if you work in an eligible field established by ANAF.
In this case, the state tells you from the beginning how much your “flat income” for the year is (which varies depending on the county and CAEN code). You pay taxes and contributions related to this fixed amount, regardless of how much you actually earn.
It is a convenient option if you want simplicity and predictability — you know exactly how much you will owe annually. However, if you have low income or high expenses, the income norm may be less advantageous.
Mandatory taxes for PFAs in 2025
Regardless of the regime, a PFA pays three main taxes:
| Tax type | Rate | Applies to |
| Income tax | 10% | Net income (real system) or norm (flat rate system) |
| CAS (pension) | 25% | Net income or norm, if it exceeds 12 gross minimum wages |
| CASS (health) | 10% | Net income or norm, with ceilings between 6 and 60 gross minimum wages |
In 2025, the gross minimum wage was 4,050 lei, so the ceiling of 12 minimum wages is 48,600 lei.
When and how to pay taxes – Single Declaration
All taxes and contributions are declared through the Single Declaration (form 212), which you must submit by May 25, 2026 for income from 2025. The same date is also the deadline for payment.
You can make the payment: online, on the website ghiseul.ro, via internet banking or directly at the treasury.
An important change: from 2025, you no longer need to declare estimated income for the current year – only those actually earned. This means less bureaucracy and a clearer process.
CAS and CASS in a way that everyone understands
- CAS (pension) becomes mandatory only if the net income exceeds 12 minimum wages. Below this threshold, payment is optional.
- CASS (health) is due regardless of income level, but has ceilings:
o Below 6 minimum wages – minimum contribution (2,430 lei)
o Between 6 and 60 minimum wages – 10% of income
o Above 60 minimum wages – contribution capped at 24,300 lei
If you are also an employee or retired, the rules can be adjusted: sometimes you are already insured and you no longer have to pay double.
Think long term – financial stability matters
Correct tax management is only part of the picture of a healthy business. To maintain business continuity and financial stability, it is useful to also think about safety tools adapted to your field.
For example, you can consider:
- Professional liability insurance – for errors or damages that can occur in your work;
- Insurance for buildings, equipment or other assets – useful in case of fire, theft or other unforeseen events;
- Car insurance, if travel is part of your daily activity.
These solutions are not just for “extreme situations”, but can provide predictability and financial peace of mind in the face of unplanned events.
Whether you are a PFA just starting out or an experienced freelancer, understanding how to tax gives you control over your money. Knowing the taxes, thresholds and legal deadlines is not just an obligation, but an investment in your long-term stability.
Get informed, plan your income realistically and don’t hesitate to ask for the help of a financial specialist when you need it. This way, you will be able to make better decisions for yourself and your business – with more clarity and confidence.
👉 Discover the Groupama Guide that helps you understand all the contributions and taxes for PFAs and independent professions.
For additional information, you can consult the virtual assistant Amelie (24/7) on groupama.ro, you can write to relatii.clienti@groupama.ro, you can call AloGroupama 0374.110.110 (Monday – Friday, between 8:00 – 18:00) or contact the Groupama network of sellers and partners.